Employee and Employer Contributions
401(k) plans generally include contributions directly from the employee, as well as matching or discretionary contributions from the employer. Your QDRO must specify which contributions are to be divided, and whether the division includes just the employee’s contributions, or also the employer’s share.
Keep in mind: only vested employer contributions are typically subject to distribution. If your spouse was not fully vested at the time of divorce, some employer funds may be excluded from your portion.

